Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue).
ABSTRACT
This Paper examines the prospects and challenges of personal
Income Tax administration in Abia state. The study uses secondary and Primary
data involving face-to-face interviews and questionnaires. One hundred (100)
staff were randomly selected, observed and interviewed from 133 no of staff The
tool used to analyze this work is regression analysis (simple regression and
multiple regression). The main findings of the research are that, citizens fail
to comply with payment of tax which makes tax not to have significant impact on
revenue of the state. Personal income tax administration contributes to an
extent to the development of the state. Similarly, effectiveness of staff of
board of internal revenue is positive to the development of state. The paper
recommends that the State Government in conjunction with the tax authority
should embark on proper recruitment, training and development of staff
provision of adequate working facilities, and embark on massive enlightenment
of the taxpayers on the importance of tax payment. This, it is believed, will
enhance the revenue generation of the State.
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JACOB, G (2021). Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue).. Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/prospects-and-challenges-of-personal-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2
GRACE, JACOB. "Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 22 Sep. 2021, https://repository.mouau.edu.ng/work/view/prospects-and-challenges-of-personal-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 25 Nov. 2024.
GRACE, JACOB. "Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue).". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 22 Sep. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/prospects-and-challenges-of-personal-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2 >.
GRACE, JACOB. "Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)." Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/prospects-and-challenges-of-personal-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2